On the heels of a more than $40 million penthouse sale in New York’s Walker Tower, an owner in the building is pairing two apartments there, listing them together for $44.5 million.

The apartments, units 18A and 18C, were listed separately earlier this year, for $34 million and $10.52 million respectively. Owner
Elliott Joseph,
a principal at Property Markets Group, one of the building’s developers, said he waited to move forward with the combined offering until the close of another big deal—a more than 6,500-square-foot penthouse unit, which the developer sold for $40.73 million last week. With that, the 47-unit building officially sold out. The building is co-developed by JDS Development Group.

The two adjoining units, located on the 18th floor of the 24-story Art Deco building in the downtown neighborhood of Chelsea, has a combined total of 6,975 square feet of interior space and roughly 980 square feet of outdoor space across three terraces, with views of the Statue of Liberty, the Empire State Building and other landmarks.

The view from one of the units
Andrew Federico

The units each have herringbone oak wood floors with radiant heat, coffered ceilings, a remote home automation system and a wood-burning fireplace. If they were combined, there would be a total of two kitchens, six bedrooms, six full baths and two powder rooms. “It’s a master of the universe apartment,” said Mr. Joseph, who purchased the units for resale.

Michael Graves,
the listing agent with Douglas Elliman Real Estate, said they decided to sell the units together because, on a square foot basis, the listing is a better value than the penthouse units that sold. At the current price, the combined apartment would sell for $6,380 a square foot, compared with the 5,955-square-foot Penthouse One, which sold for about $8,547 a square foot. He notes that this offering has more usable space as well.

Completed in 1929 and designed by architect
Ralph Walker,
Walker Tower is the former commercial office building for the New York Telephone company. Condo sales began in 2012.